https://www.taxtmi.com/caselaws?id=357254 The ITAT allowed both appeals of the assessee, directing the AO to delete the additions made for the assessment years under consideration. The ITAT held that the additions were beyond jurisdiction due to the absence of incriminating material found during the search, citing the legal precedent established by the Delhi High Court in the case of Kabul Chawla. The decision emphasized that completed assessments should not be disturbed without such material. en-us Mon, 19 Mar 2018 00:00:00 +0530 Tue, 20 Mar 2018 08:46:48 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=357254 The ITAT allowed both appeals of the assessee, directing the AO to delete the additions made for the assessment years under consideration. The ITAT held that the additions were beyond jurisdiction due to the absence of incriminating material found during the search, citing the legal precedent established by the Delhi High Court in the case of Kabul Chawla. The decision emphasized that completed assessments should not be disturbed without such material. Case-Laws Income Tax Mon, 19 Mar 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=357254